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Cash Flow Schedule

Year 0 (Invest)
Year 1
Year 2
Year 3
Year 4
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About

The Internal Rate of Return (IRR) is one of the most widely used metrics in corporate finance and real estate to estimate the profitability of potential investments. Technically, it is the discount rate that makes the Net Present Value (NPV) of all cash flows from a particular project equal to zero.

Investors use IRR to compare projects with different lifespans and capital requirements. If the IRR exceeds the company's required rate of return (or hurdle rate), the project is generally considered desirable. Unlike simple ROI, IRR accounts for the 'time value of money,' recognizing that a dollar received today is worth more than a dollar received five years from now due to its potential earning capacity.

IRR NPV

Formulas

The IRR is found by solving the following equation for r:

NPV = CFt(1 + r)t = 0

Where CFt is the cash flow at time t, and r is the internal rate of return. Since this equation cannot be solved algebraically for higher-order polynomials, a numerical method like Newton-Raphson is required.

Reference Data

Investment TypeTypical IRR TargetRisk LevelTime Horizon
Core Real Estate7% - 10%Low10+ Years
Value-Add Real Estate11% - 15%Medium3-7 Years
Private Equity20% - 25%High5-7 Years
Venture Capital30% +Very High5-10 Years
S&P 500 (Historical)~10%MediumIndefinite
Government Bonds2% - 5%Very LowFixed Term
Infrastructure8% - 12%Low-Medium20+ Years
Distressed Debt15% - 20%High2-5 Years

Frequently Asked Questions

There is no single number, as it depends on the risk. For safe investments (bonds), 5% might be good. For real estate, 12-15% is often the target. For high-risk startups, investors look for 30%+ to compensate for the high chance of failure.
ROI (Return on Investment) tells you the total percentage growth but ignores *when* you get the money. IRR accounts for the timing. For example, doubling your money in 1 year (100% IRR) is much better than doubling it in 10 years (~7% IRR), even though the ROI is 100% in both cases.
Yes. If the total cash outflows exceed the total inflows (adjusted for time), the project loses money, resulting in a negative IRR.
The Year 0 entry represents the initial investment or 'Cash Out'. In financial modeling, money leaving your pocket is negative, and money entering (returns) is positive.